# Treas. Reg. § 28.6696-1: Claims for credit or refund by tax return preparers and appraisers.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6696-1>. Interprets 26 U.S.C. § 6696.

(a) In general. With respect to claims for credit or refund by a tax return preparer who prepared a return or clai for refund for any section 2801 tax, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A of the Code, the rules under § 1.6696-1 of this chapter will apply. 

(b) Applicability date. This section applies to returns and claims for refund filed, appraisals, and advice provided, on or after January 14, 2025.